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TMI Blog2015 (6) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... e of jurisdiction u/s 148 i.e. the 'recording of reason was totally absent. 3. That the learned Assessing Officer had not given reasonable opportunity to appellant before making assessment u/s 143(3)/148 of the Income Tax Act, 1961. 4. That the orders passed by the learned CIT(A) and Assessing Officer are against the principle of natural justice." 3. The learned counsel for the assessee submitted that in this case, the assessee is in second round of litigation before the Tribunal. In the first round of litigation, the Tribunal, vide its order dated 05.01.2009, has passed the ex parte appellate order by recording "none" present on behalf of the assessee appellant and has restored the issue of legality of reassessment proceedings initiated by issue of notice under Section 148 of the Income-tax Act, 1961 for a fresh decision to the file of the Assessing Officer in the light of the decision of Hon'ble Apex Court rendered in the case of GKN Driveshafts (India) Ltd. Vs. ITO & Others - [2003] 259 ITR 19 (SC). With regard to the other grounds of appeal raised by the assessee, the Tribunal has noted in its order that no adjudication is called for regarding the other grounds of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as relied on a series of decisions as under :- (i) GKN Driveshafts (India) Ltd. Vs. ITO and Others - [2003] 259 ITR 19 (SC). (ii) Haryana Acrylic Manufacturing Company Vs. CIT and Anr. - [2009] 308 ITR 38 (Delhi). (iii) CIT Vs. Videsh Sanchar Nigam Limited - [2012] 340 ITR 66 (Bom). (iv) CIT Vs. Fomento Resorts and Hotels Ltd. - judgment dated 27.11.2006 in Tax Appeal No.71 of 2006 (Bombay High Court). (v) Shri Balwant Rai Wadhwa Vs. ITO - order dated 14.01.2011 in ITA No.4806/Del/2010 (ITAT, Delhi 'A' Bench). (vi) Industrial Development Bank of India Vs. DCIT - order dated 12.12.2012 in ITA No.1391 and 1394/M/2004 (ITAT, Mumbai 'D' Bench). (vii) S. Prasad Raju Vs. DCIT - [2005] 96 TTJ (Hyd) 832. (viii) Tata International Ltd. Vs. DCIT - [2012] 52 SOT 465 (Mum). (ix) Virendra Dev Dixit and Smt. Kamla Devi Dixit Vs. ACIT - [2011] 331 ITR 483 (All). (x) Kamal Corporation Vs. Commissioner, Trade Tax - [2009] 20 VST 157 (All). (xi) Rajesh Babubhai Damania Vs. CIT - [2001] 251 ITR 541 (Guj.). (xii) Hira Lal Vs. Ratan Lal - AIR 1944 All 293. 5. The learned counsel for the assessee submitted that the decision of Hon'ble Delhi High Court in Haryana Acrylic Manufacturing Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was made by the Hon'ble Apex Court in the context of an assessee who has filed the return of income under Section 139(1) of the Act. Learned DR relied on the decision of Hon'ble Gujarat High Court in Sahkari Khand Udyog Mandal Ltd. Vs. ACIT in Special Civil Application No.3955 of 2014 dated 31.03.2014 in support of the case of the Revenue. The learned DR submitted that the assessee has cooperated with the Assessing Officer in the assessment proceedings and, therefore, it should not be open to the assessee now to plead that it was not supplied the copy of the reasons recorded for reopening of the assessment. The learned DR also relied on the ex parte order of the Tribunal dated 05.01.2009 wherein the Tribunal has restored the matter to the file of the Assessing Officer for a fresh decision. He relied on the order of the Assessing Officer and the learned CIT(A). 7. We have considered the rival submissions carefully and have gone through the order of the Assessing Officer and the learned CIT(A). We find that the basic facts in this case are not in dispute. The reassessment proceedings were initiated in this case by issue of notices under Section 148 of the Act for the relevant assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g order. In the case of the assessee before us, we find that the assessee has requested for furnishing of the reasons recorded for issuance of notice under Section 148 of the Act and the Assessing Officer has not furnished the reasons to the assessee. The plea of the learned DR, that this decision of Hon'ble Apex Court in GKN Driveshafts (India) Ltd. (supra) is distinguishable, as, in this case, the assessee has filed the return of income, is not sustainable. We find that filing of return of income or otherwise is not decisive to the issue of legality of the notice of reassessment by issue of notice under Section 148 of the Act. The decision of Hon'ble Gujarat High Court in Sahkari Khand Udyog Mandal Ltd. (supra), relied upon by the learned DR, is of no help to the case of the Revenue. We find that the Department in this case has supplied the assessee the copy of the reasons recorded by the Assessing Officer for issuing such notice. The Hon'ble High Court has concluded in this case that the Assessing Officer shall supply the reasons recorded by him for issuing such notice within 30 days of the filing of the return of income by the assessee without waiting for the assessee to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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